Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Emergency Telephone Users Surcharge Law

CHAPTER 5. OVERPAYMENTS AND REFUNDS

Article 3. Suit for Refund

Section 41111

41111. When refund claim not acted upon. If the board fails to mail notice of action on a claim within six months after the claim if filed, the claimant may, prior to the mailing of notice by the board of its action on the claim, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.